2018 (11) TMI 406

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....Present for the Jurisdictional Officer: Remarks Received Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order. M/s. Sanghamitra Constructions, (hereinafter also referred as applicant), having GSTIN: 37....

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....s awarded by APSPDCL in respect of DDUGY for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of 'non-commercial' under the said Notification with retrospective effect 13.10.2017? 3. In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12% (18%-12%) for the period from date of Notific....